A method and a device for controlling the drive unit of a vehicle are known from European Published Patent Application No. 0 788 581. A computing element is provided which both controls the output of the drive unit and monitors this output control. Furthermore, the computing element has at least two program levels, which do not influence one another, at least outside of a fault case, at least one control variable for controlling the output of the drive unit being formed on a first level in at least one operating state of the vehicle, the correct formation of the at least one control variable on the first level being verified on the second level using selected variables.